HARRY HUGHES, Governor                                     4153

Comptroller of the Treasury would be required before a unit is
required to comply with any recommendation that relates to
accounts, record keeping, and financial reports, there would be
no Executive Branch authority to waive performance audit and
other compliance recommendations. Many of the issues raised in
audit recommendations are clearly issues of program and policy
implementation which are the exclusive responsibility of the
Executive Branch. Because this legislation would also extend to
legislative audits of parts of the Judicial Branch, it would
shift both Executive and Judicial discretionary decision making
authority to a legislative committee.

The Attorney General has advised me that he is unable to
approve the bill because it would violate the separation of
powers clause of the Constitution, Article 8 of the Declaration
of Rights. A copy of the Opinion of the Attorney General is
attached and should be considered to be part of this letter.

As a member of the General Assembly, I was an active
supporter of the successful effort to establish an independent
legislative auditor. Audit review of Executive agency activities
by an arm of the General Assembly is an appropriate oversight
function for the Legislative Branch. These audits are one of the
best methods available for reviewing agency performance and are
particularly valuable to agency heads, the Department of Budget
and Fiscal Planning, and the Governor's Office when making
management decisions. Under current law, the General Assembly
also possesses substantial authority to monitor compliance with
audit recommendations. Legislation can be enacted to implement
certain audit recommendations and audit findings are frequently
considered by the budget committees when reviewing the budget.

The existing system has worked reasonably well by providing
independent audit review while placing implementation
responsibility where it belongs - with the branch of State
government where the unit under review is located. House Bill
1568 would result in the unacceptable and unconstitutional
assignment of this management decision making responsibility to a
committee of the Legislative Branch.

Sincerely,
Harry Hughes
Governor

May 24, 1984

The Honorable Harry Hughes
Governor of Maryland
State House
Annapolis, MD 21401-1991

Re: House Bill 1568